https://www.taxtmi.com/caselaws?id=413066 The appellate authority upheld the ruling that the fuel cost reimbursed by customers to M/s. Global Vectra Helicorp Limited must be included in the value of services provided under GST legislation. The appellant's argument that the fuel cost should not be considered as part of the rental services was dismissed, as the authority found that the appellant's arrangement of fuel was integral to the provision of services and did not meet the criteria of acting as a "pure agent." The authority emphasized that under the GST Acts, expenses like fuel reimbursement must be included in the value of supply if certain conditions are not met. en-us Tue, 06 Jul 2021 00:00:00 +0530 Mon, 04 Oct 2021 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413066 The appellate authority upheld the ruling that the fuel cost reimbursed by customers to M/s. Global Vectra Helicorp Limited must be included in the value of services provided under GST legislation. The appellant's argument that the fuel cost should not be considered as part of the rental services was dismissed, as the authority found that the appellant's arrangement of fuel was integral to the provision of services and did not meet the criteria of acting as a "pure agent." The authority emphasized that under the GST Acts, expenses like fuel reimbursement must be included in the value of supply if certain conditions are not met. Case-Laws GST Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413066